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Last Updated: 6/1/2017

Nontaxable Purchases

Purchases for resale

You do not pay sales tax on items you purchase for resale. Give your vendor a completed Form ST3, Certificate of Exemption. Specify the Resale exemption.


Clothing is not taxable. Examples include:

  • Disposable clothing
  • Gloves
  • Gowns
  • Uniforms

For more information, see Fact Sheet 105, Clothing.

Medical supplies

Medical supplies used directly on patients as part of treatment are not taxable. Give your supplier a completed Form ST3, Certificate of Exemption. Specify Other: Medical supplies for a health-care facility.

Items that have direct contact with the patient but are not used as part of the treatment (used for diagnostic or sanitary purposes) are taxable.

Nontaxable Supplies

Taxable Supplies

  • Adhesive and non-adhesive bandages
  • Electrodes
  • Antiseptics
  • Lancets
  • Cotton applicators
  • Rolls of paper to cover exam tables
  • Gauze pads and strips
  • Tongue depressors
  • Lotions

  • Oils

Needles and syringes

Needles and syringes used to treat patients do qualify for the medical supplies exemption, because they are not durable medical equipment even if they are reusable.

Needles and syringes used in diagnostic procedures do not qualify for the medical supply exemption.      


The following items are also nontaxable purchases:

  • Over-the-counter drugs administered to patients
  • Magazine subscriptions
  • Software as a service
< Taxable Purchases and Use Tax Filing Returns and Record-keeping >
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